- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/07/2004)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 1998
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Rhagor o Adnoddau
Changes over time for: Section 96
Version Superseded: 06/04/2006
Alternative versions:
- 31/07/1998- Amendment
- 22/07/2004
Point in time - 06/04/2006- Amendment
Status:
Point in time view as at 22/07/2004. This version of this provision has been superseded.
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96 Information relating to personal pension schemes etc.U.K.
(1)After section 651 of the Taxes Act 1988 there shall be inserted the following section—
“651A Information powers.
(1)The Board may by regulations make any of the following provisions—
(a)provision requiring prescribed persons to furnish to the Board, at prescribed times, information relating to any of the matters mentioned in subsection (2) below;
(b)provision enabling the Board to serve a notice requiring prescribed persons to furnish to the Board, within a prescribed time, particulars relating to any of those matters;
(c)provision enabling the Board to serve a notice requiring prescribed persons to produce to the Board, within a prescribed time, documents relating to any of those matters;
(d)provision enabling the Board to serve a notice requiring prescribed persons to make available for inspection on behalf of the Board books, documents and other records, being books, documents and records which relate to any of those matters;
(e)provision requiring prescribed persons to preserve for a prescribed time books, documents and other records, being books, documents and records which relate to any of those matters.
(2)The matters referred to in subsection (1) above are—
(a)any personal pension scheme which is or has been approved; and
(b)any personal pension arrangements which are or have been approved.
(3)A person who fails to comply with regulations made under subsection (1)(e) above shall be liable to a penalty not exceeding £3,000.
(4)Regulations under this section may make different provision for different descriptions of case.
(5)In this section “prescribed” means prescribed by regulations made under this section.”
(2)Section 652 of the Taxes Act 1988 (information about payments) shall cease to have effect.
(3)In the Table in section 98 of the M1Taxes Management Act 1970 (penalties for failure to provide information etc.)—
(a)in the first column, after the entry relating to regulations under section 639 of the Taxes Act 1988 there shall be inserted the following entry—
| “regulations under section 651A(1)(b) to (d);”; |
(b)in that column, the entry relating to section 652 of the Taxes Act 1988 shall be omitted; and
(c)in the second column, after the entry relating to regulations under section 639 of the Taxes Act 1988 there shall be inserted the following entry—
| “regulations under section 651A(1)(a);”. |
(4)Subsections (2) and (3)(b) above shall come into force on such day as the Treasury may by order appoint.
Subordinate Legislation Made
P1S. 96(4) power partly exercised: 1.10.2000 appointed for specified provisions by S.I. 2000/2319, art. 2
Commencement Information
I1S. 96 wholly in force; s. 96(1)(3)(a)(c)(4) in force at Royal Assent, see s. 96(4); s. 96(2)(3)(b) in force at 1.10.2000 by S.I. 2000/2319, art. 2
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